Which of the following purchases would be considered capital investments?
a. The upgrade of the customer service fleet to new fuel-efficient vehicles has a cost of $400,000.
b. The cost of raw materials for the year is estimated at $570,000.
c. All of the computers at the help desk are being upgraded at a cost of $202,000.
d. The total cost of the management succession program for the coming year is projected to be $330,000.
e. The cost to retrofit one of a company's closed retail outlets into a customer service center is projected to be $250,000.
f. The cost of workers' compensation insurance for the coming year is projected to be $430,000.
g. To support the launch of the new product line, staff training costs are $175,000.
h. The cost to purchase a new retail commerce system for the company's website is $1,785,000.
i. The replacement of the engine on one of the company's aircraft is $240,000 (this will not increase the useful life of the plane).
j. The delivered, installed cost of a new production line is $720,000.